If you are an individual in Ghana, the PIN on your Ghana Card is your Tax Identification Number (TIN). According to the Ghana Revenue Authority (GRA), getting a TIN is free. Only companies and organisations still register for a separate GRA-generated TIN.
Do I still need a separate TIN as an individual?
No. The GRA's TIN page says: for individuals, the PIN on your Ghana Card is now your TIN. The change began on 1 April 2021, with a transition period when both numbers could be used. The GRA says that from 1 April 2022, taxpayers without a Ghana Card PIN cannot access taxpayer information or carry out tax transactions.
That includes sole proprietors. If you run a business in your own name, you use your own Ghana Card PIN.
Who needs a different TIN?
The GRA says companies, organisations and other legal persons continue to register for and use GRA-generated TINs. If you register a limited company, the company gets its own TIN, separate from yours. See sole proprietorship vs limited company in Ghana.
How do I get a TIN if I have a Ghana Card?
Your TIN is already on your card: it is your Ghana Card PIN. Write it down and keep it safe. You quote it on tax forms, bank forms and business registration forms.
How do I get a TIN if I do not have a Ghana Card yet?
You need a Ghana Card first. The GRA's page says you can apply at one of its offices that has a National Identification Authority (NIA) desk, or at an NIA registration centre (see nia.gov.gh). You will be asked for proof such as a birth certificate, a Ghanaian passport or a certificate of acquired citizenship, plus personal and family details. The GRA also says non-citizens need a Ghana Card for tax transactions, and expatriates can get a non-citizen Ghana Card. We could not find a card fee on the GRA page, so ask the NIA for current charges.
I already had an old TIN. What should I do?
Link it to your Ghana Card PIN. The GRA gives two ways:
- Take your old TIN and your Ghana Card to a GRA office to have them matched.
- Use the GRA's self-service portal (the GRA names myid.gra.gov.gh). Check the TIN page at gra.gov.gh for the current link.
If you have more than one old TIN, each one must be linked to your Ghana Card PIN.
Where will I use my TIN?
- Registering a business name with the ORC. See documents needed to register a business in Ghana.
- Filing returns and paying taxes.
- Opening a business bank account.
- Dealing with customs or larger clients who ask for tax details.
Beware of paid "TIN agents"
The GRA says getting a TIN is free. If someone asks you for money to "process" your TIN, ask what the payment is for. Use only GRA offices and the GRA portal, and never send your Ghana Card details or PIN to a stranger on WhatsApp.
Does my online shop need a TIN?
Selling online is no different from selling in a shop. If your income is taxable, the GRA's rules apply. Ask a GRA office or a licensed accountant what applies to you. Keep records either way. Paylead shows every order in your dashboard, and you can send customers invoices and get receipts for payments. Start free, and start selling while you sort out your paperwork. Online payments cost 4% + GH₵ 1.
Then read the sole proprietorship registration fee guide for the next step.
FAQ
What is a TIN?
A Tax Identification Number is the number the GRA uses to identify you for tax. For individuals, it is your Ghana Card PIN.
Is a TIN free in Ghana?
The GRA's TIN FAQ says getting a TIN is free.
Is my Ghana Card number the same as the PIN?
Use the PIN printed on your Ghana Card, as the GRA describes it. If you are unsure which number it is, ask at a GRA or NIA office.
Can I register a business without a TIN?
The ORC's business name page lists Form A and does not list a TIN. Individuals' TIN is their Ghana Card PIN anyway, so get your Ghana Card in order first.
Does a company need its own TIN?
Yes. The GRA says companies and organisations continue to register for GRA-generated TINs.
Information from gra.gov.gh and nia.gov.gh, checked in October 2026. GRA processes can change, so confirm on its site.
